Intro

This dashboard include several types of results:

• Decomposition of VAT GAP
• Policy Simulation
• Structure of non-refundable VAT by sectors
• Estimation of tax expenditures
• Estimation of effective VAT rates
• Distributional impacts of a policy on households by COICOP

Definitions for VAT-GAP:

• Total VAT Gap: difference between the VAT control total and benchmark VAT;
• Policy Gap: additional revenue that would be gained if the tax relief granted through policy decisions was eliminated; and
• Compliance Gap: Total VAT gap less the component attributable to policy decisions.

Exec Summary

Historic

VAT Structure

Tax Expenditures

Simulation Results